TMI Blog2009 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 1.7.03 to 31.3.04 amounting to Rs.2,30,264/-holding that the activities undertaken by the appellant would come within the purview of service tax under the category of “maintenance or repair”. The original authority confirmed the demand of tax and also imposed penalty along with interest. Commissioner (Appeals) upheld the adjudication order – held that that on 16.6.05, the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities of reconditioning of the old and used cylinders supplied by the Oil companies as per repair contract. Vide show cause notice dated 30.6.04, tax was demanded for the period 1.7.03 to 31.3.04 amounting to Rs.2,30,264/-holding that the activities undertaken by the appellant would come within the purview of service tax under the category of "maintenance or repair". The original authority confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21.1.03. He relied upon the decision of the Tribunal in the case of CCE, Jaipur Vs. Bhiwadi Cylinders Pvt. Ltd. [2008 (86) RLT 222 (CESTAT-Del)]. 3. Learned SDR reiterates the finding of the Commissioner (Appeals). He submits that it is revealed from the contract that the party was awarded a rate contract for maintenance. In this case, he submits that Clause 4 of the agreement indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra) on identical issue had held as under: "6. In the present case, the respondent is only undertaking repair of the old cylinders. Contract for maintenance is distinct from a contract for repair. Maintenance involves periodical checkups and services to prevent failure of the machinery. Repair arises after the machine fails or gives problem. Maintenance may or may not involve repair. There ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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